A multidimensional analysis of corporate governance and hospitality environment in the private Brazilian hospital sector. (14th June 2019)

• Record Type: Journal Article
• Authors: Schwack, Cristiane Garrido; Monken, Sonia Francisca De Paula; Motta, Lara Jansiski; Biancolino, César Augusto
• Is Part Of: International journal of auditing technology. Volume 4:Number 1(2019)
• Page Start: 66
• Page End: 86
• Publication Date: 2019-06-14
• Subjects: hospitality -- services competitiveness -- multidimensional analysis -- corporate governance -- hospital governance -- Brazilian hospital -- hospital sector -- financial indicators -- multidimensional scaling -- health management -- internal control -- finance strategy; Information storage and retrieval systems -- Accounting -- Periodicals; Computer security -- Management -- Periodicals; Information technology -- Auditing -- Periodicals; 657.450285
• Languages: English
• ISSNs: 1757-8752

Abstract

This study evaluated the corporate governance practices of hospitals affiliated with the National Association of Private Hospitals (NAPH). This was a quantitative study of descriptive nature, which utilised the ex post facto research strategy and employed the multidimensional scaling technique of accounting data, hospitality environment and corporate governance practices gathered from the hospital websites. It was found that hospitals that showed more adherence to corporate governance practices presented the best financial indicators and outlook. Thus, the result showed a positive application of corporate governance practices.